Union minister Piyush Goyal will shortly present the interim Budget of the NDA government led by Prime Minister Narendra Modi. This is the Modi government's last Union Budget before the Lok Sabha elections due by May. Analysts say Piyush Goyal may announce massive relief for farmers and small industries who are still feeling the aftershocks of demonetisation and the Goods and Services Tax (GST). With the Lok Sabha election just months away, the government is likely to keep the budget focussed on immediate relief such as easing income tax rules, favourable loan terms for small businesses, farm loan waiver and even direct cash transfers to farmers who are under debt.